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<h1>Government amends GST notification: excludes e-commerce local delivery, exempts individual and family life/health insurance and reinsurance, revises GTA definition</h1> The State government amends its GST rate notification to (1) exclude local delivery services provided by or through an electronic commerce operator from a specified entry; (2) introduce exemptions for life and health insurance services to non-group insured persons (including individual and family contracts) and for reinsurance of those services, with clarifying explanations; (3) revise the definition of 'goods transport agency' to exclude electronic commerce operators providing local delivery; (4) define 'group' for the new insurance entries and define 'health insurance business.' The amendments take effect 22 September 2025.